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Postal Program -- Duty-free and tax-exempt importationsThe Canada Border Services Agency (CBSA) can examine any item that comes into Canada by mail. You may have to pay duty, the goods and services tax (GST) or harmonized sales tax (HST), and provincial sales tax (PST) on items mailed to you. This depends on:
Value in Canadian dollars If someone mails you an item worth $20 CAN or less, you don't have to pay duty or tax on the item (see D8-2-2 for details). If the item is worth more than $20 CAN, you must pay the applicable duty, the GST or HST, and any PST on the item's full value (see D8-2-2 for details). Some items do not qualify for the $20 CAN exemption:
Items that qualify as a "gift" For an item to qualify as a "gift", another person must send it to you personally and must include a card or other notice indicating that it's a gift.
Please note:
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